Definition
Tax concept where business presence creates local tax obligations.
Examples
Permanent establishment risk arose due to local employees.
Origin
Modern business/startup term; used as practical shorthand in product, growth, and investing.
Use it in Nautis
Track permanent establishment alongside everything else in your startup.
Nautis brings planning, fundraising, finance, and operations into one AI-native workspace — so concepts like permanent establishment stop being spreadsheet trivia and start showing up where decisions get made.